# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026, Regulation 15: Applications for relief

Extent: S

(1) An application for relief under regulation 14 (or where accommodation is self-catering holiday accommodation, regulation 9) must be signed by the ratepayer, or a person authorised to sign on behalf of the ratepayer.
(2) An application under paragraph (1) must be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—
(a) addressing it to the authority, and
(b) delivering it to that authority’s office or sending it to that authority by electronic communication.
(3) For the purposes of this regulation—
(a) “person authorised to sign on behalf of the ratepayer” means—
(i) where the ratepayer is a partnership, a partner of that partnership or any other person authorised by it,
(ii) where the ratepayer is a trust, a trustee of that trust or any other person authorised by it,
(iii) where the ratepayer is a body corporate, a director of that body, and
(b) “sign” or “signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000.

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Source: https://www.legislation.gov.uk/ssi/2026/70/regulation/15 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.